Invoice Fiscalization in Croatia

This note is provided for general information purposes and should not be construed as legal advice. If you have further questions which are specific to your business, we recommend that you speak to a legal advisor.

What is the fiscalization law in Croatia and how does it affect my business?

In Croatia, payments processed via cash and cards are subject to the fiscalization law. This also applies to payments made to Croatian businesses via Stripe, originating either from local or international cardholders.  

Under the fiscalization law, each invoice or receipt issued by a Croatian business must contain a QR code linking to the Croatian tax authority’s website, as well as a unique identifier of the invoice (JIR), and the security code of the issuer (ZKI number) liable for fiscalization. In cases where the invoice is not paid in cash, these elements are not required.

Cash, as defined by the fiscalization law, includes but is not limited to the following payment methods:

The only payment method not currently defined as cash is a direct bank transfer from one bank account to another.

You can find information about Invoice Fiscalization here: 

What are the ZKI and JIR numbers, and how do I get them for my business?

ZKI (zaštitni kod izdavatelja) is the security code of the issuer. To sign up for your issuer’s ZKI, you’ll need to fill in the relevant forms and process them with the tax office directly. You can read more information about this process at

Once this is done you’ll be sent a certificate with your company details. This certificate can then be uploaded to your accounting software for processing Invoice Fiscalization.

JIR (jedinstveni identifikator računa) is the unique identifier of the invoice. To get the unique JIR number issued for an invoice, you’ll need to report the invoice to the Croatian Tax Authority (Porezna uprava).

ZKI and JIR numbers confirm that the account/invoice is properly fiscalized.

How do I report an invoice to the Croatian Tax Authority? (source:

  1. The business sends an electronically signed XML data message about the transaction to The Croatian Tax Authority (Porezna uprava). This XML data message must include their issuer’s security number (ZKI – zaštitni kod izdavatelja)

  2. Croatian Tax Authority (Porezna uprava) checks the XML message, adds a unique invoice identity code (JIR – jedinstveni identifikator računa), and sends back confirmation to the business.

  3. The business can then issue a receipt (including the JIR number, ZKI number, and the QR code) and provide it to the customer.

  4. The customer receives the receipt with the relevant codes to state tax has been paid on this transaction..

  5. Registration of the sale can be verified through the web application of the Tax Authority by entering JIR or by scanning the QR code. The customer can verify the authenticity of the received invoice. Customers can check the invoices at:

Does Stripe offer a solution for fiscalization? What third-party solutions can I use?

Stripe does not provide a solution to fiscalize invoices or receipts yet, but we’ve gathered a few third-party solutions* you can use based on recommendations from other Stripe users in Croatia:


*Please note that while Stripe has gathered positive feedback from its users on these service providers, we have not conducted our own due diligence. Companies’ integration and legal requirements are unique, and they should conduct an analysis of these service providers in consultation with their own technical and legal teams.